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of <h1>Appeal dismissed for lack of prosecution as no representative appeared despite proper notice under relevant rules</h1> The ITAT Chandigarh dismissed the appeal filed by the assessee due to non-prosecution, as no representative appeared on behalf of the assessee despite ... Non prosecution of appeal by assessee - None present on behalf of the assessee at the time of hearing of the appeal despite service of Notice at the address furnished by the assessee in column 10 of Form No. 36. It, therefore, appears that assessee is no more interested in prosecuting the appeal and the instant appeal filed by the assessee is liable to be dismissed. See B.N. Bhattachargee and another [1979 (5) TMI 4 - SUPREME COURT] wherein held that appeal does not mean merely filing of the appeal but effectively pursuing it. We dismiss the instant appeal filed by the assessee for non-prosecution. The Appellate Tribunal (ITAT Chandigarh) dismissed the assessee's appeal for assessment year 2009-10 due to non-prosecution, as the assessee failed to appear despite proper service of notice. Relying on the Supreme Court's ruling in CIT v. B.N. Bhattachargee, 118 ITR 461, which held that 'The appeal does not mean merely filing of the appeal but effectively pursuing it,' and supported by CIT v. Multiplan India (P) Ltd, 38 ITD 320 (Del), and Estate of late Tukojirao Holkar v. CWT, 223 ITR 480 (MP), the Tribunal concluded that the appeal was liable to be dismissed. The order was pronounced on 16.09.2016.
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